Sari, Rafika, Faculty of Economic and Business, Universitas Indo Global Mandiri, Palembang, Indonesia Sari, Sekar Nawang, Universitas Asahan Sari, Wahyu Wulan, Sekolah Tinggi Ilmu Ekonomi PGRI Dewantara Jombang Saroh, Siti, LPPM Universitas Islam Malang Sartiyana, I Ktut Riagung, Master of Civil Engineering Study Program, Faculty of Engineering, Universitas 17 Agustus 1945 Surabaya, Indonesia Sasana, Hadi , Universitas Tidar, Indonesia Sasana, Hadi, Fakultas Ekonomi, Universitas Tidar Magelang Selim, John Carl B., Accountancy, Business, and Management Strand, Senior High School Student, Mabolo National High School, Cebu City, Philippines Sembodo, Eko, Universitas Respati Indonesia, East Jakarta, Indonesia Septiani, Yustirania , Universitas Tidar Septiani, Yustirania, Universitas Tidar, Magelang Septiningrum, Shafira, Universitas Asahan Septiviari, Anak Agung Istri M., Hospitality Accounting Management, Politeknik Pariwisata Bali Setiarlan, Agus, Universitas Respati Indonesia Setiawan, Diski, Universitas Asahan